Duluth Bethel Society
Nonprofit profile at a glance
- EIN
- 410694691
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Duluth, MN, USA
- Phone
- 2187403779
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $3,151,576
- Expenses
- $3,590,341
- Assets
- $627,250
- Liabilities
- $392,432
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Cheryl Harder-Missinne (President)
- Stephanie Balmer (Vice President)
- Dennis Cummings (Executive Director 1/1-3/31/24)
- Lisa Rindal (Interim Executive Director)
Highest reported compensation
- Lisa Rindal (Interim Executive Director): $93,115 total reported compensation
- Dennis Cummings (Executive Director 1/1-3/31/24): $33,040 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Duluth Bethel is a spiritually grounded, private nonprofit organization, offering individuals dignity, hope and the opportunity to improve their qualify of life through chemical dependency rehabilitation and community correction services.
What it reported doing in 2024
Bethel Work Release Center: The Bethel Work Release center serves people ages 18 and up and is licensed under the Department of Corrections 2920 as an adult community correctional halfway house. In 2024 there were 93 men who received re-entry services through the program. Bethel Women's Program: The Bethel Women's program is housed in the same facility under the Work Release Center and also serves women ages 18 and up and is licensed under the Department of corrections 2920 as a community correctional halfway house. In 2024 there were 31 work release/short term detention women who received re-entry services through the program. The Bethel Female Offender Program is a county-based program allowing women the opportunity to serve a sentence in a low secure placement with habilitative programing with the intent to reduce recidivism through cognitive and life skills programming. The female offender program had 56 women receive programming in 2024. Of the combined 180 people who received services, 106 completed their time successfully. Thirty-six residents were still receiving services into 2025. Bethel Community Watch Program: Bethel provides electronic monitoring and GPS monitoring services to individuals referred through a court order and adds additional accountability and supervision as needed. In 2024, thirty-one people were served.Urine Collections: The Bethel has contracts to do instant test and collections for clients referred by the courts, social services, or as a condition of probation parole or pretrial release. Bethel provides these services to the 6th Judicial district, St. Louis County health and Human services via Cordant Health services, and Minnesota Federal probation and Pre-trial services.
Operating model
- Revenue model
- Earned-program. 97% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 16
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98.5%; rating input score 99
- Program expense ratio: 86.1%; rating input score 86
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -13.9%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 0.17; rating input score 5; 5th percentile among comparable filings
- Liabilities to assets ratio: 0.63; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 3.5%; rating input score 65; 65th percentile among comparable filings
Growth
- Program expense growth: 1.1% per year; rating input score 100; 18th percentile among comparable filings
- Revenue growth: -0.5% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: -4.9% per year; rating input score 0; 4th percentile among comparable filings
Details
- Where the money goes: 98.5% of revenue deployed · 86.1% of spending went to programs
- Governance: 8 of 8 board members independent · 8 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $3.1M in reported program spending
- Leadership: top reported pay $93K · 10 people listed
- Consistency: 30 of 30 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 10/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 5/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 16/100.